關於存貨方面2題選擇題 - 會計

: 2007 and 2006 contained errors
: 2007 2006
: ending inventory $3000 overstated $8000 overstated
: depreciation expense $2000 understated $6000 overstated
: Assume that no correcting entries were made at Dec.31 2006.Ignoring income
: taxes.retained earnings at Dec.31 2007 be overstated or understated ?
: (A)$1000 understated (B)$5000 overstated (C)$5000 understated
: (D)$9000 understated
: 答案:(A)...我的答案是2007年末存高估>NI高估.折舊低估>NI高估 所以我選(B)

2006 2007
--------- ------------
i: +8000 -8000
+3000

d: -6000 +2000
--------- -----------
ni +2000 -3000

re:+2000-3000=-1000

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